Environmental reporting is the practice of an entity reporting on environmental matters, focusing on an entity’s priorities, policies and practices concerning environmental issues; the environmental performance of an entity; and the environmental impacts the operations have. Environmental reporting can also, among other things, discuss how an entity is dependent on the environment and natural systems, the risks associated with environmental matters, as well as the entity’s environmental responsibilities and accountabilities. This chapter focuses on the various forms these environmental reports published by organisations take, drawing on both foundational and contemporary research to provide an overview of the current state of knowledge. This chapter introduces some key characteristics of environmental reporting which often also provide a basis upon which the practice can be evaluated. This is followed by a discussion of prominent frameworks which guide environmental reporting practice, as well as the institutions that develop and promote them, including the Global Reporting Initiative, Sustainability Accounting Standards Board and the International Integrated Reporting Council. Some current and ongoing issues related to environmental reporting are then introduced, together with discussion of some broad questions relating to the role of environmental reporting in contemporary societies. The chapter ends with a consideration of potential areas for future research.
|Title of host publication
|Routledge Handbook of Environmental Accounting
|Number of pages
|Published - 2021